The Council on the Disposition of the Tithes (also known as the Council on the Disposition of Tithing) is a leadership body in The Church of Jesus Christ of Latter-day Saints, composed of the First Presidency, the Presiding Bishopric, and Quorum of the Twelve Apostles. The Council determines how the tithing funds of the church will be spent. The Council oversees revenue, investments and expenditures valued at billions of dollars per year. While the Church employs an independent auditing department which provides an annual report to the Church, it has not published full financial reports since 1959.